Investigative accounting in divorce
著者
書誌事項
Investigative accounting in divorce
（Family law library）
Wiley Law Publications, 1996
- acid-free paper
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注記
Rev. ed. of: Investigative accounting in matrimonial proceedings. c1993
Includes bibliographical references (p. 497-501)
Includes index
内容説明・目次
内容説明
One of the most critical aspects of any divorce proceeding is the distribution of property and the determination of support. It is therefore vital for each party to know the extent of the income of the other spouse and the assets and their value. The responsibility of determining these issues falls to the accountants. This text explains the work of the accountant in researching and investigating marital assets and income in a language understandable to the lawyer. The book details the relationship of the accountant with the lawyer and appraiser, the methods for obtaining information regarding business assets and personal financial information, how to review a balance sheet, how to evaluate sales and income, the impact of operating expenses on the business, an overview of the impact of taxes on a divorce and how the accountant participates in negotiation and litigation of the divorce. Sample worksheets, forms and checklists are included.
目次
- PRELIMINARY MATTERS
- Getting Started
- Dealing with the Client
- Documents
- Parameters of the Inquiry
- THE TARGET COMPANY
- Dealing with the Target Company
- The Balance Sheet
- Sales and Income
- Operating Expenses
- THE PARTIES
- Personal Financial Investigation
- VALUATION
- Valuing a Closely Held Business
- TAXES
- Taxes and Divorce
- REPORT AND TRIAL
- The Final Stages
- Postdivorce Services
- Appendices
- Index.
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